Andrew S T

When I transfer my only house to my son and he eventually sells it , as a second home for him, how do we calculate the CGT due ? My plan is to move out on transfer and buy a smaller house more suited to my needs. Let’s say I paid A for the house, on transferring to him it was valued at B, and he then spent C on upgrading (e.g. kitchens, bathrooms, but not including decorations or furniture) and in due course it is sold for D. Is the CGT applicable calculated as being based on D - C, or is it ( D - B ) - C , or is it ( D - A ) - C. ? Are there any other factors which affect this such as timing or values involved ? Thank you.